The Extent of Applying the Balanced Scorecard at the Jordanian Universities: Comparative study between the Government and Private Universities
Journal Title: Archives of Business Research - Year 2017, Vol 5, Issue 3
Abstract
This study aims to identify the application extent of Balanced Scorecard (BSC) in Jordanian universities, and the variation extent in application between government and private Universities. It also aims to identify the obstacles (limitations) that limit the application of (BSC) in Jordanian Universities, and indicate whether these constraints (limitations) vary between government and private Universities. To achieve objectives of the study, the researchers prepared a questionnaire which was distributed in Jordanian government and private universities, total of (28) Universities (10 government universities and 18 private universities) (according to Jordanian Ministry of Higher Education and Scientific research Statistics of 2017). Questionnaires were distributed to financial managers, internal auditing managers, quality control and assurance managers, heads of accounting departments and employees working in finance departments of these universities. The study concluded many results. Important ones can be summarized as follows: The Jordanian universities apply the Balanced Scorecard (BSC) in a moderate degree. There is variation in the implementation degree of the Balanced Scorecard (BSC), in favor of the Jordanian private universities. There are constraints (limitations) limit the application of the Balanced Scorecard (BSC) in Jordanian universities (government and private) in a moderate degree. There is a slight variation in the existence degree of constraints (limitations) that limit the application of the Balanced Scorecard (BSC) between government and private universities in favor of the private universities. In the light of this study results, the researchers presented a set of recommendations including: importance of providing appropriate environment for application of the Balanced Scorecard (BSC) in the government Jordanian universities and more attention in applying to reach a high degree similar to the private Jordanian universities. Joint efforts must be combined between the Jordanian government and private universities to curb constraints (limitations) in the application of the Balanced Scorecard (BSC) efficiently.
Authors and Affiliations
Professor Walid Zakaria Siam, Rami Najeh Al-Masri
Keywords
Related Articles
- EP ID EP313980
- DOI 10.14738/abr.53.2860.
- Views 95
- Downloads 0
Identifying Factors That Impact Virtual Teams
In our modern age of globalization, organizations are forced to explore several means of increasing performance, by using technology in the most efficient ways. The speed and agility of technology have caused the materia...
Does Actual Taxable Income Contain Valuable Information For Shareholders? Evidence From Finland
There is much discussion about usefulness of book-tax differences in evaluating firm performance. This study contributes to this discussion assessing the information content of estimated and actual taxable income for Fin...
Workforce Big Data Analytics and Production Efficiency: A Manager’s Guide
The study investigates the use of workforce big data analytics as a tool to guide production managers to boost production efficiency while also ascertaining the level of awareness in the use workforce analytics amongst p...
Principals Leadership Styles and Students’ Academic Performance in Enugu Metropolis: A Comparative Survey of Public and Mission Secondary Schools
Education is a fundamental human right enshrined in all major United Nations and International Charters. As a result, there is need to provide it in most efficient manner. Education plays a major role in social emancipat...
Collaborative Networks Strategies of Transportation Systems with RFID: A Case Study For a Depot of Empty Containers
This paper proposes ways to reduce operating costs for a Depot of empty containers, mainly to avoid wasting time with the separation of containers for cargo operations directed at offshore oil rigs. The methodology is ex...